* Cohesive Institutions and Political Violence
* Thiemo Fetzer and Stephan Kyburz


/*
This do-file records the discrepancies of allocations to local governments based on a in-depth analysis of newspaper articles using the FACTIVA media database. The FACTIVA analysis reveals patterns of deviations in allocations designated for the local government councils. This do-file creates additional variables to control for these discrepancies. The variables are coded for the state and the local government level, and with varying temporal detail (year-month).

DATABASE: the FACTIVA analysis database can be found here: 
"...\FAAC_Allocations\FACTIVA_analysis_allocations_discrepancies"

********************************************************************************

CONTENT: 

PART 1: withholding of allocations by federal government
	Case 1: "illegal" creation of new LGAs by Lagos, Nassarawa, Ebonyi, Niger and Katsina States
	Case 2: Emergency rule in Plateau state due to violence in 2004
	Case 3: Emergency rule in Ekiti state due to political instability in 2006/07
	Case 4: Emergency rule due to Boko Haram:

PART 2: Non-verified claims of illegal deductions/withholding of allocations by state governments

********************************************************************************	
	
* coding variable names:
d: dummy variable
st: state level
lga: lga level
yr: year level
mo: month level

*/

* PART 1: 
*********

* CASE 1: "illegal" creation of new LGAs by Lagos, Nassarawa, Ebonyi, Niger and Katsina States

* state-year level
******************

gen d_st_yr_alloc_newlga = 0
label var d_st_yr_alloc_newlga "Dummy (st-yr): withholding allocation for creation of new LGAs"
* Ebonyi 2002, 2004
replace d_st_yr_alloc_newlga = 1 if state == "EBONYI" & inlist(year, 2002, 2004)

* Ebonyi state was the first to create 21 new local governments in April 2002. This creation of new local governments was rejected as illegal by the National Assembly. Also the Abakaliki High Court ruled that all the newly created local governments in Ebonyi State are illegal in March 2002. With the available information gathered, it seems that the allocations were only withheld in April 2002. Funds were witheld again in April 2004. 

* Lagos 2004-2007
replace d_st_yr_alloc_newlga = 1 if state == "LAGOS" & inlist(year, 2004, 2005, 2006, 2007)

* Nasarawa, Niger and Katsina 2004 
replace d_st_yr_alloc_newlga = 1 if inlist(state, "NASSARAWA", "NIGER", "KATSINA") & inlist(year, 2004)

* Remark: IMO and JIGAWA state are sometimes mentioned as having created new local governments as well, but I couldn't find any evidence of actual withholding of allocations. Hence I do not code them like the other states. 

* Nasarawa, Ebonyi, Niger and Katsina dissolved their newly created LGAs soon after the allocations were stalled in April 2004

* state-month level
*******************
gen d_st_mo_alloc_newlga = 0
label var d_st_mo_alloc_newlga "Dummy (st-mo): withholding allocation for creation of new LGAs"

* Ebonyi 2002, 2004
replace d_st_mo_alloc_newlga = 1 if state == "EBONYI" & year == 2002 & month == 4
replace d_st_mo_alloc_newlga = 1 if state == "EBONYI" & year == 2004 & inlist(month, 4, 5, 6, 7)

* Lagos 2004-2007
replace d_st_mo_alloc_newlga = 1 if state == "LAGOS" & year == 2004 & month >= 4 
replace d_st_mo_alloc_newlga = 1 if state == "LAGOS" & inlist(year, 2005, 2006) 
replace d_st_mo_alloc_newlga = 1 if state == "LAGOS" & year == 2007 & month <= 7 

* Nassarawa, Niger, Katsina 2004
replace d_st_mo_alloc_newlga = 1 if inlist(state, "NASSARAWA", "NIGER", "KATSINA") ///
								& year == 2004 & inlist(month, 4, 5, 6, 7)


* CASE 2: Emergency rule in Plateau state due to violence in 2004
*****************************************************************
							
/*
A state of emergency was declared by president Obasanjo on 18 May 2004 due to political instability. The state of emergency was lifted (and not extended) 6 months later, on 17 November 2004. No indication of the non-release of allocations was found. 
*/

* state-year level
gen d_st_yr_er_plateau = 0
label var d_st_yr_er_plateau "Dummy (st-yr): Emergency rule Plateau state (May-Nov 2004)"
replace d_st_yr_er_plateau = 1 if state == "PLATEAU" & year == 2004

* state-month level
gen d_st_mo_er_plateau = 0
label var d_st_mo_er_plateau "Dummy (st-mo): Emergency rule Plateau state (May-Nov 2004)"

replace d_st_mo_er_plateau = 1 if state == "PLATEAU" & year == 2004 & inlist(month, 5, 6, 7, 8, 9, 10, 11)

* CASE 3: Emergency rule in Ekiti state due to political instability in 2006/07
*******************************************************************************								

/*
A state of emergency was declared by president Obasanjo on 19 October 2006 in Ekiti state due to political instability. After 6 months, Obasanjo wanted to extend the state of emergency, but the National Assembly didn't approve it. The state of emergency ended on 18 April 2007. There was no indication of any non-release of funds. 
*/

* state-year level
gen d_st_yr_er_ekiti = 0
label var d_st_yr_er_ekiti "Dummy (st-yr): Emergency rule Ekiti state (Oct 2006-April 2007)"
replace d_st_yr_er_ekiti = 1 if state == "EKITI" & inlist(year, 2006, 2007)

* state-month level								
gen d_st_mo_er_ekiti = 0
label var d_st_mo_er_ekiti "Dummy (st-mo): Emergency rule Ekiti state (Oct 2006-April 2007)"
replace d_st_mo_er_ekiti = 1 if state == "EKITI" & year == 2006 & inlist(month, 10, 11, 12)
replace d_st_mo_er_ekiti = 1 if state == "EKITI" & year == 2007 & inlist(month, 1, 2, 3, 4)

/*								
* CASE 4: Emergency rule due to Boko Haram:
*******************************************

* There were two cases of emergency rule because of the Boko Haram Insuregency:

PERIOD 1: Borno, Yobe, Niger and Plateau between December 2011 and June 2012; 
We have found evidence that the emergency rule lasted a bit longer than 6 months according with law. The emergency rule was declared in 15 local government areas across the four states (see coding). 

PERIOD 2: Adamawa, Borno, Yobe in May 2013 until end of 2014: 
The House of Representatives ruled in May 2013 against using the allocations by the president for security purposes. Nevertheless, the analysis revealed that funds were still withheld for security operations, according to the Adamawa's Governor in August 2013. It seems though that not the entire amounts due to the state and local governments were withheld.  

*/

* state-year level
******************
gen d_st_yr_alloc_boko = 0
label var d_st_yr_alloc_boko "Dummy (st-yr) alloc. non-release: Boko Haram emergency rule"

* The state of emergency was declared on December 31, 2011 and lasted until mid 
* July 2012.
 
*replace d_st_yr_alloc_boko = 1 if inlist(state, "BORNO", "YOBE", "NIGER", "PLATEAU") & year == 2011
replace d_st_yr_alloc_boko = 1 if inlist(state, "BORNO", "YOBE", "NIGER", "PLATEAU") & year == 2012

replace d_st_yr_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2013
replace d_st_yr_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2014

* state-month level
*********************
gen d_st_mo_alloc_boko = 0
label var d_st_mo_alloc_boko "Dummy (st-mo) alloc. non-release: Boko Haram emergency rule"

*replace d_st_mo_alloc_boko = 1 if inlist(state, "BORNO", "YOBE", "NIGER", "PLATEAU") & year == 2011 & inlist(month, 12)
replace d_st_mo_alloc_boko = 1 if inlist(state, "BORNO", "YOBE", "NIGER", "PLATEAU") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

* I only found evidence for the non-release of funds for May 2013 so far, though we code all months of the emergency rule
replace d_st_mo_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2013 & month >= 5
replace d_st_mo_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2014

* lga-month level
*******************
gen d_lgc_mo_alloc_boko = 0
label var d_lgc_mo_alloc_boko "Dummy (lgc-mo) alloc. non-release: Boko Haram emergency rule"

* Borno: Maiduguri Metropolitan, (Gamboru-)Ngala, Bama, Biu and Jere
*replace d_lgc_mo_alloc_boko = 1 if state == "BORNO" & inlist(lgc, "MAIDUGURI", "NGALA", "BAMA", "BIU", "JERE") & year == 2011 & inlist(month, 12)
replace d_lgc_mo_alloc_boko = 1 if state == "BORNO" & inlist(lgc, "MAIDUGURI", "NGALA", "BAMA", "BIU", "JERE") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

* Niger: Suleja
*replace d_lgc_mo_alloc_boko = 1 if state == "NIGER" & inlist(lgc, "SULEJA") & year == 2011 & inlist(month, 12)
replace d_lgc_mo_alloc_boko = 1 if state == "NIGER" & inlist(lgc, "SULEJA") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6, 7)

* Plateau: Jos North, Jos South, Barkin Ladi and Riyom
*replace d_lgc_mo_alloc_boko = 1 if state == "PLATEAU" & inlist(lgc, "JOS NORTH", "JOS SOUTH", "BARKIN LADI", "RIYOM") & year == 2011 & inlist(month, 12)
replace d_lgc_mo_alloc_boko = 1 if state == "PLATEAU" & inlist(lgc, "JOS NORTH", "JOS SOUTH", "BARKIN LADI", "RIYOM") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

* Yobe: Damaturu, Geidam, Potiskum, Gujba and Bade
*replace d_lgc_mo_alloc_boko = 1 if state == "YOBE" & inlist(lgc, "BADE", "DAMATURU", "GEIDAM", "POTISKUM", "GUJBA") & year == 2011 & inlist(month, 12)
replace d_lgc_mo_alloc_boko = 1 if state == "YOBE" & inlist(lgc, "BADE", "DAMATURU", "GEIDAM", "POTISKUM", "GUJBA") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)


* all local governments of "ADAMAWA", "BORNO", "YOBE" states in 2013/2014
replace d_lgc_mo_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2013 & month >= 5
replace d_lgc_mo_alloc_boko = 1 if inlist(state, "ADAMAWA", "BORNO", "YOBE") & year == 2014


* Variables combining all cases
********************************

* state-year 
gen d_st_yr_alloc_wh = 0
label var d_st_yr_alloc_wh "Dummy (st-yr) alloc. withheld (all cases)"

replace d_st_yr_alloc_wh = 1 if d_st_yr_alloc_newlga == 1
replace d_st_yr_alloc_wh = 1 if d_st_yr_alloc_boko == 1

* OPTIONAL (no indication that allocations were withheld): 
replace d_st_yr_alloc_wh = 1 if d_st_yr_er_plateau == 1
replace d_st_yr_alloc_wh = 1 if d_st_yr_er_ekiti == 1


* state-month 
gen d_st_mo_alloc_wh = 0
label var d_st_mo_alloc_wh "Dummy (st-mo) alloc. withheld (all cases)"

replace d_st_mo_alloc_wh = 1 if d_st_mo_alloc_newlga == 1
replace d_st_mo_alloc_wh = 1 if d_st_mo_alloc_boko == 1

* OPTIONAL (no indication that allocations were withheld): 
replace d_st_mo_alloc_wh = 1 if d_st_mo_er_plateau == 1
replace d_st_mo_alloc_wh = 1 if d_st_mo_er_ekiti == 1

* lgc-month
gen d_lgc_mo_alloc_wh = 0
label var d_lgc_mo_alloc_wh "Dummy (lgc-mo) alloc. withheld (all cases)"

*(no lga level for lga creation case)
replace d_lgc_mo_alloc_wh = 1 if d_st_mo_alloc_newlga == 1

replace d_lgc_mo_alloc_wh = 1 if d_lgc_mo_alloc_boko == 1

* OPTIONAL (no indication that allocations were withheld): 
replace d_lgc_mo_alloc_wh = 1 if d_st_mo_er_plateau == 1
replace d_lgc_mo_alloc_wh = 1 if d_st_mo_er_ekiti == 1

********************************************************************************
/*

PART 2: 

NON-VERIFIED CLAIMS OF ILLEGAL DEDUCTIONS/WITHHOLDING OF ALLOCATIONS BY STATE GOVERNMENTS

Remarks: there are often claims made by local governors that state governments
(illegaly) deduct funds from the monthly allocations that are meant to be paid 
to the local government councils. The main issue is that allocations are
paid into the State Joint Local Government Accounts (SJLGA), based a 
provision in the Nigerian Constitution. Each SJLGA is managed by a Joint 
Account Allocation Committee (JAAC). While it is up to the state governments
to enact laws that manage these Joint Accounts, the constitution clearly
stipulates that the funds should be paid to the local governments' accounts. The
institutional provisions, however, obviously create some ambiguities over the
management of the Joint Accounts and who is controlling them. 

Below we code the cases of claims made by local governors and other parties about illegal 
deductions of allocations by state governments. These are allocations paid to the joint 
account and designated for the local governments. The claims can never really be verified. 
So it's impossible to know exactly what deductions are made by the JAACs.

IMPORTANTLY, we do not find evidence that deductions are made as a 
reaction to violence in a local government area. Deductions seem to be 
unrelated to the type of political violence we analyse. 

Side note: the Monitoring of Revenue Allocation to Local Governments Act 2005 was
enacted by the Nigerian National Assembly intented to better regulate the JAACs 
and how the SJLGA should be managed. It should have clarified some of the 
imprecisions written into the constitution. Unfortunately, the Act was declared 
unconstitutional by the Supreme Court in July 2006. The court ruled that the 
National Assembly was not responsible for regulating the states' fiscal accounts. 

POSSIBLE ARGUMENT: if we assume that governors who are in favour of 
having elected governments, are also more likely to make smaller or no 
deductions, then that would bias our results in the direction of having more 
conflict with elected governments. That is higher amounts (lower deductions)
paid to elected local governments would increase the likelihood of violence used
by political factions to have access over local government funds.  


* CODING OF CLAIMED (POTENTIAL) ILLEGAL DEDUCTIONS OF ALLOCATIONS
***************************************************************************

Below we code all potential illegal deductions or withholding of allocation meant
for the local government areas. In this coding reflects on only the "confirmed"
withholding of allocations, but also claims made by various parties (persons)
throughout the whole period. Some cases are confirmed because a 
judicial court made a judgement, or when government officials make official
comments. Many claims cannot be confirmed, however. In this coding we include 
these claims nontheless. 
 
All sources of the cases can be found in this document: 
"...\FAAC_Allocations\FACTIVA_analysis_allocations_discrepancies"

*/
********************************************************************************
* ABIA

gen ded_alloc_ab = .
replace ded_alloc_ab = 0 if state == "ABIA"
label var ded_alloc_ab "Abia: Claims of deductions from local allocations (dummy)"

* Case 1: deductions in the period June 2002 - March 2006. Claim deductions of 70% of allocations, or N136 million monthly. Total amount deducted until March 2006: N5.6 billion

replace ded_alloc_ab = 1 if state == "ABIA" & year == 2002 & inlist(month, 6, 7, 8, 9, 10, 11,12)
replace ded_alloc_ab = 1 if state == "ABIA" & inlist(year, 2003, 2004, 2005)
replace ded_alloc_ab = 1 if state == "ABIA" & year == 2006 & inlist(month, 1, 2, 3)

********************************************************************************
* ADAMAWA

gen ded_alloc_ad = .
replace ded_alloc_ad = 0 if state == "ADAMAWA" 
label var ded_alloc_ad "Adamawa: Claims of deductions from local allocations (dummy)"

* Case 1: Several claims by local government chairmen and the State House of Assembly of illegal deductions from allocations between 2006 and 2009.

replace ded_alloc_ad = 1 if state == "ADAMAWA" & inlist(year, 2006, 2007, 2008, 2009)

* Third relevant newspaper article was publishe on June 21 2009.

* Case 2: Teachers salaries not paid for about two years (part of local government allocations). Also deductions of N48 million from council funds reported in August 2014

replace ded_alloc_ad = 1 if state == "ADAMAWA" & year == 2012 & inlist(month, 7, 8, 9, 10, 11,12)
replace ded_alloc_ad = 1 if state == "ADAMAWA" & year == 2013
replace ded_alloc_ad = 1 if state == "ADAMAWA" & year == 2014 & inlist(month, 1, 2, 3, 4, 5, 6, 7, 8)

* Case 3: Emergency rule in the from 2013 till the end of 2014 (joint with Borno and Yobe states)

replace ded_alloc_ad = 1 if inlist(state, "ADAMAWA") & year == 2013 & month >= 5
replace ded_alloc_ad = 1 if inlist(state, "ADAMAWA") & year == 2014

********************************************************************************
* AKWA IBOM

gen ded_alloc_ak = .
replace ded_alloc_ak = 0 if state == "AKWA IBOM"
label var ded_alloc_ak "Akwa Ibom: Claims of deductions from local allocations (dummy)"

* Case 1: Deductions have been reported between beginning of August 2003 and July 2004

replace ded_alloc_ak = 1 if state == "AKWA IBOM" & year == 2003 & inlist(month, 7, 8, 9, 10, 11,12)
replace ded_alloc_ak = 1 if state == "AKWA IBOM" & year == 2004 & inlist(month, 1, 2, 3, 4, 5, 6, 7)

********************************************************************************
* ANAMBRA

gen ded_alloc_an = .
replace ded_alloc_an = 0 if state == "ANAMBRA"
label var ded_alloc_an "Anambra: Claims of deductions from local allocations (dummy)"

* Case 1: Accusations of illegal deductions by the NULGE president in Nov 2002. In February 2003, local chairman raised alarm over more than 10 months arrears of salaries under payments to the local councils. (at least May 2002 to February)

replace ded_alloc_an = 1 if state == "ANAMBRA" & year == 2002 & inlist(month, 4, 5, 6, 7, 8, 9, 10, 11,12)
replace ded_alloc_an = 1 if state == "ANAMBRA" & year == 2003 & inlist(month, 1, 2)

* Case 2: Allocations were withheld by the federal government over the creation new local government areas (not approved by the federal government) June/August 2004

replace ded_alloc_an = 1 if state == "ANAMBRA" & year == 2002 & inlist(month, 4, 5, 6, 7, 8, 9, 10, 11,12)

* Case 3 (?): Anambra (and Jigawa) local government alloctions were withheld because state did hold local elections in 2004. The withholding of elections lasted only two months. 

replace ded_alloc_an = 1 if state == "ANAMBRA" & year == 2004 & inlist(month, 6, 7, 8)

* Case 4 (?): Chris Ngige apparently withhold local government allocations throughout
* 			his term as governor. This is not confirmed however. Timing unclear.

********************************************************************************
* BAUCHI

gen ded_alloc_ba = .
replace ded_alloc_ba = 0 if state == "BAUCHI"
label var ded_alloc_ba "Bauchi: Claims of deductions from local allocations (dummy)"

* No reported deductions

********************************************************************************
* BAYELSA

gen ded_alloc_by = .
replace ded_alloc_by = 0 if state == "BAYELSA"
label var ded_alloc_by "Bayelsa: Claims of deductions from local allocations (dummy)"

* Case 1: Local Government Council Authority in Kaiko/Ibeawo Area of Bayelsa State on Monday had its September allocation withheld by the state government over the alleged abandonment of their duty post by staff of the council. (September 2008). Could not identify the LGC.

* REMARK: Kaiko/Ibeawo is not a LGA, but some google maps research showed that the area is part of the Brass local government. 

replace ded_alloc_by = 1 if state == "BAYELSA" & year == 2008 & inlist(month, 9) & lgc == "BRASS"

********************************************************************************
* BENUE

gen ded_alloc_be = .
replace ded_alloc_be = 0 if state == "BENUE"
label var ded_alloc_be "Benue: Claims of deductions from local allocations (dummy)"

* Case 1: deductions of 15% are claimed to be illegal by NULGE state president. It is unknown, however, in what time period the deductions were made, and the deductions can't be confirmed.

* Case 2: It seems that the local governors are usually involved in the decisions over deductions. For instance: "monthly allocations from the federation account reached the respective councils after a controversial Joint Accounts Meeting between the state ministry of local governments and chieftaincy affairs and the 23 helmsmen at the grassroots, whether as elected or caretaker chairmen. Alleged illegal deductions are said to be discussed and effected at this forum. In the words of Alhaji Abubakar Tsav, "the deductions were almost half of the total statutory amount of money each local council was expected to take home." 

* BOTTOM LINE: the local politicians seek access to the local government in order to have access to the political bodies ("forum") that decide on the deductions. Gboko chairman also denounced any allegations of illegal deductions.

* Case 3: Allegations of N900 million deductions to 10 councils were investigated by the EFCC. Result of the investigation unclear. Chairmen were detained for days in Abuja. The accused thus were local chairmen, hence they were most likely involved in illegal deductions. Period 2007-2010. Councils unknown.

replace ded_alloc_be = 1 if state == "BENUE" & inlist(year, 2007, 2008, 2009, 2010)

********************************************************************************
* Borno

gen ded_alloc_bo = .
replace ded_alloc_bo = 0 if state == "BORNO"
label var ded_alloc_bo "Borno: Claims of deductions from local allocations (dummy)"

* Case 1: claims of illegal deductions by opposition politicians. Can't be confirmed. Timing unknown.

* Case 2: claims of illegal deductions of N5 million from each local government's allocation, used to buy cholera drugs by the state government. Period can't be identified.

* Case 3: withhelding of local government allocations because of emergency rule in 2012 (See separate emergency rule coding above.)

replace ded_alloc_bo = 1 if state == "BORNO" & inlist(lgc, "MAIDUGURI", "NGALA", "BAMA", "BIU", "JERE") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

* Case 4: emergency rule in all local governments from May 2013 until the end of 2014.

replace ded_alloc_bo = 1 if inlist(state, "BORNO") & year == 2013 & month >= 5
replace ded_alloc_bo = 1 if inlist(state, "BORNO") & year == 2014

********************************************************************************
* Cross River

gen ded_alloc_cr = .
replace ded_alloc_cr = 0 if state == "CROSS RIVER"
label var ded_alloc_cr "Adamawa: Claims of deductions from local allocations (dummy)"

* Case 1: Of the N900 million that should have been paid to the 18 local governments in Cross River, apparently only N87 million reached the local governments. It remains unclear for what period these deductions were made. The newspaper article mentions June 2004. But most likely the deductions happened over longer periods. 

replace ded_alloc_cr = 1 if state == "CROSS RIVER" & inlist(year, 2004)

********************************************************************************
* Delta

gen ded_alloc_de = .
replace ded_alloc_de = 0 if state == "DELTA"
label var ded_alloc_de "Delta: Claims of deductions from local allocations (dummy)"

* Case 1: apparent deductions of N1.5 million from each of the 25 local government were being investigated on the order of state governor James Ibori.

replace ded_alloc_de = 1 if state == "DELTA" & inlist(year, 2004)

* Case 2: Illegal deductions from January to August 2005 N168,162,704, investigated by the Delta State House Assembly.

replace ded_alloc_de = 1 if state == "DELTA" & year == 2005 & inlist(month, 1, 2, 3, 4, 5, 6, 7, 8, 9)

********************************************************************************
* EBONYI

gen ded_alloc_eb = .
replace ded_alloc_eb = 0
label var ded_alloc_eb "Ebonyi: Claims of deductions from local allocations (dummy)"

* Case 1: check controversy about old and new LGs above 2002/2004. See coding above.

replace ded_alloc_eb = 1 if state == "EBONYI" & year == 2002 & month == 4
replace ded_alloc_eb = 1 if state == "EBONYI" & year == 2004 & inlist(month, 4, 5, 6, 7)

* Case 2: Deductions due to an investigation by the EFCC in October 2006. It remains unclear over what period these deductions were made. 

replace ded_alloc_eb = 1 if state == "EBONYI" & year == 2006 & month == 10

********************************************************************************
* EDO

gen ded_alloc_ed = .
replace ded_alloc_ed = 0 if state == "EDO"
label var ded_alloc_ed "Edo: Claims of deductions from local allocations (dummy)"

* Case 1: attempted withholding of allocations by the state governor, but released the funds after mounting pressures from the local chairmen (May 2002).-> funds were not withheld it seems.

* Case 2: the Edo House of Assembly called the state government to release allocations that were withheld for the months of June and July 2008.

replace ded_alloc_ed = 1 if state == "EDO" & year == 2008 & inlist(month, 6, 7)

* Case 3: reports related to the case 2, shows that deductions were made over a longer period of time. Another resolution was passed by the House of Assembly in December 2009. Apparently only N17 million of N120 million was paid to the local government councils. Yet, this does not include deductions for teacher salaries. Discussions about deductions are on-going until November 2010, and it's not clear when they stopped. 

replace ded_alloc_ed = 1 if state == "EDO" & inlist(year, 2008, 2009, 2010)

* Case 4: In September 2014, members of the House of Assembly have called the Ministry of Local Government and Chieftance Affairs to refund monies deducted from the councils. Discussion still ongoing in Dec 2014.

replace ded_alloc_ed = 1 if state == "EDO" & year == 2014 & inlist(month, 9, 10, 11, 12)

********************************************************************************
* EKITI

gen ded_alloc_ek = .
replace ded_alloc_ek = 0 if state == "EKITI"
label var ded_alloc_ek "Ekiti: Claims of deductions from local allocations (dummy)"

* Case 1: Ongoing discussions about illegal deductions by the state government in the years 2005, 2006, and 2007. Exact dates are not clear. Local government funds shared among House of Assembly members, the local chairmen, and the governor's foundation. Claims were also made that funds are used for joint projects, like road maintenance, etc.

replace ded_alloc_ek = 1 if state == "EKITI" & inlist(year, 2005, 2006, 2007)

* Case 2: in October 2006, an emergency rule was declared in Ekiti State, see coding of emergency rules above. According to newspaper articles, the emergency rule did not impede the allocations. Emergency ruled lasted until May 29 2007. Extension was not granted. Coding taken from above. Remark: years 2005-2007 are marked by claims just above anyway.

replace ded_alloc_ek = 1 if state == "EKITI" & year == 2006 & inlist(month, 10, 11, 12)
replace ded_alloc_ek = 1 if state == "EKITI" & year == 2007 & inlist(month, 1, 2, 3, 4)

* Case 3: In Nov 2010, the House of Reps. of the National Assembly passed a resolution that would direct the government to withhold allocations to the local governments of Ekitiy state, upon the dissolution of the local government chairmen in the state. It is unclear whether the allocations were indeed withheld.

replace ded_alloc_ek = 1 if state == "EKITI" & year == 2010 & inlist(month, 11)

* Case 4: Governor Fayemi issued an ultimatum requesting NULGE to withdraw its allegation of deductions of allocations by the state governor in August 2012. It seems like deductions had been made over a longer period. Teachers and local government workers were demenstrating over the deductions made in October 2012. Exact timing unknown, hence I code the whole of 2012.

replace ded_alloc_ek = 1 if state == "EKITI" & year == 2012

********************************************************************************
* ENUGU

gen ded_alloc_en = .
replace ded_alloc_en = 0 if state == "ENUGU"
label var ded_alloc_en "Enugu: Claims of deductions from local allocations (dummy)"

* Case 1: Claims of illegal deductions in the three months up to December 2002.

replace ded_alloc_en = 1 if state == "ENUGU" & year == 2002 & inlist(month, 10, 11, 12)

* Case 2: The Senate was requesting the Finance Minister to withhold allocations to local governments with unelected local governors, especially Enugu was mentioned as a case. Yet, the Finance Minister did not follow up.

* Case 3: Top officials were being charged with money laundering of local governments allocations at the Federal High Court in 2007. The money laundering was done in 2004. It is unclear whether the funds were repaid or what their exact flow of funds was. The councils that were affected are Aniri, Enugu-South, Agwu, Igbo-Etiti, and Uzo

replace ded_alloc_en = 1 if state == "ENUGU" & year == 2004 & inlist(lgc, "ANINRI", "ENUGU SOUTH", "AWGU", "IGBO ETITI", "UZO UWANI")

* Case 4: Illegal deductions from UDI local government over 18 months. Case was investigated by the EFCC (reported May 2011)

replace ded_alloc_en = 1 if state == "ENUGU" & year == 2009 & lgc == "UDI" & inlist(month, 12)
replace ded_alloc_en = 1 if state == "ENUGU" & year == 2010 & lgc == "UDI"
replace ded_alloc_en = 1 if state == "ENUGU" & year == 2011 & lgc == "UDI" & inlist(month, 1, 2, 3, 4, 5)

* Case 5: Local government chiefs lamented deductions from their allocations in 2012. Later on, the local chairmen withdrew their allegations. Details are unknown.

replace ded_alloc_en = 1 if state == "ENUGU" & year == 2012

********************************************************************************
* GOMBE

gen ded_alloc_go = .
replace ded_alloc_go = 0 if state == "GOMBE"
label var ded_alloc_go "Gombe: Claims of deductions from local allocations (dummy)"

*	no cases reported

********************************************************************************
* IMO

gen ded_alloc_im = .
replace ded_alloc_im = 0 if state == "IMO"
label var ded_alloc_im "Imo: Claims of deductions from local allocations (dummy)"

* Case 1: Local governor tells in an interview that deductions are being made by the state governor. But he says that these deductions are completely normal and legal. 

* Case 2: Imo was among the states that created new local governments in 2003, but not among the states that seemed to have their allocations withheld. 

* REMARK: in the coding above (creation of new local government), I did not include Imo state in the list of states that had their allocations withheld, because I could not confirm that information. Imo state was, however, mentioned some times in connection with the creation of new local governments. So in this more "generous" coding I include it.

replace ded_alloc_im = 1 if inlist(state, "IMO") & year == 2004 & inlist(month, 4, 5, 6, 7)
								
* Case 3: Investigation of the EFCC of the withholding of local government allocations by the state government. Apparently the funds were used for road construction. The state government claimed only to have made statutory deductions.

replace ded_alloc_im = 1 if state == "IMO" & year == 2006

* REMARK: Quote: "deductions in Imo include teachers' salaries, traditional rulers' salaries and their maintenance among others, and all of them are covered by law. So, if anybody expects that the total allocation to a local government gets to them in full, then that person is being mischievous. When such money comes, there is the allocation committee of all the local government chairmen, the Commissioner for Local Government and the Accountant-General; they sit down and make all these statutory deductions covered by law." (IM_01 p. 54 June 2010)

********************************************************************************
* JIGAWA

gen ded_alloc_ji = .
replace ded_alloc_ji = 0 if state == "JIGAWA"
label var ded_alloc_ji "Jigawa: Claims of deductions from local allocations (dummy)"

* Case 1: Jigawa state created new local governments in 2003. See coding above. The federal government threatened to withhold local government allocations Jigawa then renamed them as development centres. There is no evidence that allocations were acturally withheld (unlike in other states)

* Case 2: Senator Turaki promises the people of Jigawa that illegal deductions made from the local government allocations would be returned to the owners. Completely unclear what deductions were made. Reported in March 2011.

* Case 3: Deductions of 4-5% are made by the state government to fund a state-wide literacy program. The period remains very unclear though, thus I code the whole year 2013. 

replace ded_alloc_ji = 1 if state == "JIGAWA" & year == 2013

********************************************************************************
* KADUNA

gen ded_alloc_ka = . 
replace ded_alloc_ka = 0 if state == "KADUNA"
label var ded_alloc_ka "Kaduna: Claims of deductions from local allocations (dummy)"

* Case 1: A Kaduna state house assembly member accused the governor of siphoning off local government allocations for a project in the Kaduna metropolis in 2008. Exact timing unknown.

replace ded_alloc_ka = 1 if state == "KADUNA" & year == 2008

* Case 2: Kaduna state house tried to curb the budget deficits in the local governments. Not clear whether that affected the allocations.

* Case 3: Local allocations used to buy fertilizer by the state government. It remains unclear over what period these purchases were made with money meant for the local governments. Overall, amounts seem to be small.

********************************************************************************
* KANO

gen ded_alloc_kn = .
replace ded_alloc_kn = 0 if state == "KANO"
label var ded_alloc_kn "Kano: Claims of deductions from local allocations (dummy)"

* Case 1: it is stated that no deductions are being made in Kano state (2008)

* Case 2: Governor is blamed by former governor to have purchased 53 Jeeps for the traditional rulers using state and local government funds. Exact period remains unclear.

replace ded_alloc_kn = 1 if state == "KANO" & year == 2008

* Case 3: Claims of illegal deductions by the state governor since 2011. Exact amount and timing unknown.

replace ded_alloc_kn = 1 if state == "KANO" & inlist(year, 2011, 2012, 2013, 2014)

********************************************************************************
* KATSINA

gen ded_alloc_kt = .
replace ded_alloc_kt = 0 if state == "KATSINA"
label var ded_alloc_kt "Katsina: Claims of deductions from local allocations (dummy)"

* Case 1: creation of new local government areas in  2004. Katsina backtracked very soon.

replace ded_alloc_kt = 1 if inlist(state, "KATSINA") & year == 2004 & inlist(month, 4, 5, 6, 7)

* Case 2: Governor withheld allocations in September 2007 to prevent the local governors from being investigated. Allocations seem not to have been paid out since May 2007. It is unclear how long that situation lasted. Alternative coding: code the whole term of governor Shema as deductions being made. 

replace ded_alloc_kt = 1 if state == "KATSINA" & year == 2007 & inlist(month, 5, 6 , 7, 8, 9)
replace ded_alloc_kt = 1 if state == "KATSINA" & inlist(year, 2008, 2009, 2010)

********************************************************************************
* KEBBI

gen ded_alloc_ke = .
replace ded_alloc_ke = 0 if state == "KEBBI"
label var ded_alloc_ke "Kebbi: Claims of deductions from local allocations (dummy)"

* Case 1: deductions were requested for the reconstruction of churches destroyed by muslim fanatics. No indication that such deductions were indeed made.

* Case 2: deductions from the joint account were made to service state government agencies; February 2008. Extent very unclear. Seem like deductions in many other cases.

replace ded_alloc_ke = 1 if state == "KEBBI" & inlist(year, 2007, 2008)

********************************************************************************
* KOGI

gen ded_alloc_ko = .
replace ded_alloc_ko = 0 if state == "KOGI"
label var ded_alloc_ko "Kogi: Claims of deductions from local allocations (dummy)"

* no reports of deductions

********************************************************************************
* KWARA

gen ded_alloc_kw = .
replace ded_alloc_kw = 0 if state == "KWARA"
label var ded_alloc_kw "Kwara: Claims of deductions from local allocations (dummy)"

* Case 1: the labour union laments deductions being made by the Kwara state government since 1999. The union says that salaries of workers were not being paid.

replace ded_alloc_kw = 1 if state == "KWARA" & inlist(year, 1999, 2000, 2001, 2002)

* Case 2: Governor claims that no deductions were being made, except for joint projects (2008).

********************************************************************************
* LAGOS

gen ded_alloc_la = .
replace ded_alloc_la = 0 if state == "LAGOS"
label var ded_alloc_la "Lagos: Claims of deductions from local allocations (dummy)"

* Case 1: for the case of the creation of new local governments, see coding above.

replace ded_alloc_la = 1 if state == "LAGOS" & year == 2004 & month >= 4 
replace ded_alloc_la = 1 if state == "LAGOS" & inlist(year, 2005, 2006) 
replace ded_alloc_la = 1 if state == "LAGOS" & year == 2007 & month <= 7 

* Case 3 (2): a committee was set up to investigate illegal deductions of allocations to local councils in the period when Lagos "illegally" created new local government areas. No additional coding made. 


********************************************************************************
* NASSARAWA

gen ded_alloc_na = .
replace ded_alloc_na = 0 if state == "NASSARAWA"
label var ded_alloc_na "Nassarawa: Claims of deductions from local allocations (dummy)"

* Case 1: Creation of new LGAs in 2004. Nassarawa soon dissolved the newly created local governments.

replace ded_alloc_na = 1 if inlist(state, "NASSARAWA") & year == 2004 & inlist(month, 4, 5, 6, 7)

********************************************************************************
* NIGER

gen ded_alloc_ni = .
replace ded_alloc_ni = 0 if state == "NIGER"
label var ded_alloc_ni "Niger: Claims of deductions from local allocations (dummy)"

* Case 1: creation of new local government areas, that were dissolved soon after. See discussion above. 

replace ded_alloc_ni = 1 if inlist(state, "NIGER") & year == 2004 & inlist(month, 4, 5, 6, 7)

* Case 2: Emergency rule in place in 2012. See discussion and coding above.

replace ded_alloc_ni = 1 if state == "NIGER" & inlist(lgc, "SULEJA") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6, 7)

********************************************************************************
* OGUN

gen ded_alloc_og = .
replace ded_alloc_og = 0 if state == "OGUN"
label var ded_alloc_og "Ogun: Claims of deductions from local allocations (dummy)"

* Case 1: allegations over the illegal deduction of allocations by the Ogun States Accountant led to his arrest. Amounts are unknown.

replace ded_alloc_og = 1 if state == "OGUN" & year == 2006

* Case 2: illegal deductions from Ijebu-East local government were declared illegal, and should be refunded. 

replace ded_alloc_og = 1 if state == "OGUN" & lgc == "IJEBU EAST" & year == 2009 

* Case 3 (2): the EFCC declared that deductions from the local governments allocations are not allowed. In a similar report, local governments chairmen were asking the right amounts for teacher salaries in 2009. There seem to be quite a few irregularities. Timing is not clear.

replace ded_alloc_og = 1 if state == "OGUN" & inlist(year, 2009, 2010, 2011)

********************************************************************************
* ONDO

gen ded_alloc_on = .
replace ded_alloc_on = 0 if state == "ONDO"
label var ded_alloc_on "Ondo: Claims of deductions from local allocations (dummy)"


* Case 1: illegal deductions from Ilaje local governments

replace ded_alloc_on = 1 if state == "ONDO" & lgc == "ILAJE" & year == 2005

* Case 2: the Federal government made illegal deductions for health care centers. The state government intervened and deductions stopped. Timing not specific.

replace ded_alloc_on = 1 if state == "ONDO" & year == 2007

* Case 3: Requests were made to the Federal Ministry of Finance by the Ondo State House of Assembly to withhold local government allocations, because the state governor installed caretaker chairmen. That request was most likely not granted in July 2009.

********************************************************************************
* OSUN

gen ded_alloc_os = .
replace ded_alloc_os = 0 if state == "OSUN"
label var ded_alloc_os "Osun: Claims of deductions from local allocations (dummy)"

* Four reported cases were with regard to the federal government allocations. Couldn't be specified. 

* Case 5: claim that the governor uses local government funds to build roads. Claim remains were opaque and can't be verified. 

********************************************************************************
* Oyo

gen ded_alloc_oy = .
replace ded_alloc_oy = 0 if state == "OYO"
label var ded_alloc_oy "Oyo: Claims of deductions from local allocations (dummy)"

* Case 1: People embarked on a mass protest rally to disapprove of the state government's deductions from the allocation in July 2002. Teachers, however, were protesting in favour of the deductions for teachers' salaries. (These deductions for teachers' salaries and allowances area made across all 36 states and the FCT.)

replace ded_alloc_oy = 1 if state == "OYO" & year == 2002 & month == 7

* Case 2: Oyo State Commissioner for Local Government and Chieftaincy Matters was questioned by the Special Fraud Unit of the police over illegal deductions from the local government allocations (January 2008). 

replace ded_alloc_oy = 1 if state == "OYO" & inlist(year, 2007, 2008)

* Case 3: In 2009, the opposition party demanded the state governor to stop the illegal deductions from the local government allocations, apparently used for a 3km stretch of road (money apparently used for the financing of the 2011 election).

replace ded_alloc_oy = 1 if state == "OYO" & inlist(year, 2009)

********************************************************************************
* PLATEAU

gen ded_alloc_pl = .
replace ded_alloc_pl = 0 if state == "PLATEAU"
label var ded_alloc_pl "Plateau: Claims of deductions from local allocations (dummy)"

* Case 1: Emergency rule in 2004. No specific indication of deductions made.

replace ded_alloc_pl = 1 if state == "PLATEAU" & year == 2004 & inlist(month, 5, 6, 7, 8, 9, 10, 11)

* Case 2: Accusations by local government workers of illegal deductions from the local government allocations were raised in December 2007. The state governor denied the allegations.

replace ded_alloc_pl = 1 if state == "PLATEAU" & year == 2007 & inlist(month, 11, 12)

* Case 3: Emergency rule in local government aresas across several states in 2012. Emergency was declared end of 2011, and lasted the first 6 months of 2012.

replace ded_alloc_pl = 1 if state == "PLATEAU" & inlist(lgc, "JOS NORTH", "JOS SOUTH", "BARKIN LADI", "RIYOM") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

********************************************************************************
* RIVERS

gen ded_alloc_ri = .
replace ded_alloc_ri = 0 if state == "RIVERS"
label var ded_alloc_ri "Rivers: Claims of deductions from local allocations (dummy)"

* Case 1: Two local government chairmen were investigated over the alleged illegal deductions from local government allocation. The state government assured that it would implement the recommendations made in the report published by the Judicial committee. The two local governments are Ogba/Egbema/Ndoni and Andoni. April 2010.

replace ded_alloc_ri = 1 if state == "RIVERS" & inlist(lgc, "OGBA/EGBEMA/NDONI", "ANDONI") & year == 2010 & inlist(month, 3,4)

* Case 2: Delta and Rivers state were commended for not intefering with local government allocations (June 2012).

********************************************************************************
* SOKOTO

gen ded_alloc_so = .
replace ded_alloc_so = 0 if state == "SOKOTO"
label var ded_alloc_so "Sokoto: Claims of deductions from local allocations (dummy)"

* Case 1: The Sokoto state government was restrained by court over the deduction
*			of 3% of allocations for the Sokoto Emirate Council -- a bill that 
*			was passed by the House of Assembly (April 2002)

* coding see below

* Case 2: Accusations of the misuse of deductions between April 2002 and April 2007 
*			that were meant for the Sokoto Sultanate Council. The funds were 
*			apparently not paid to the Sultanate Council, hence most likely appropriated. 

replace ded_alloc_so = 1 if state == "SOKOTO" & year == 2002 & inlist(month, 4, 5, 6, 7, 8, 9, 10, 11, 12)
replace ded_alloc_so = 1 if state == "SOKOTO" & inlist(year, 2003, 2004, 2005, 2006)
replace ded_alloc_so = 1 if state == "SOKOTO" & year == 2007 & inlist(month, 1, 2, 3, 4)

********************************************************************************
* TARABA

gen ded_alloc_ta = .
replace ded_alloc_ta = 0 if state == "TARABA"
label var ded_alloc_ta "Taraba: Claims of deductions from local allocations (dummy)"

* no reported cases

********************************************************************************
* YOBE

gen ded_alloc_yo = .
replace ded_alloc_yo = 0 if state == "YOBE"
label var ded_alloc_yo "Yobe: Claims of deductions from local allocations (dummy)"

* Case 1: reports of the unlawful and compulsory deductions from local allocations.
* 			Timinig remains unclear. Most of the reported deductions seem for 
*			joint projects. Case can't be specified.

* Case 2: Yobe state apparently also created new local government areas, but allocations
*			were never withheld.

* Case 3: Emergeny rule due to the Boko Haram insurgency, declared end of December 2011.
*			Emergency rule lasted 6 months. 

replace ded_alloc_yo = 1 if state == "YOBE" & inlist(lgc, "BADE", "DAMATURU", "GEIDAM", "POTISKUM", "GUJBA") & year == 2012 & inlist(month, 1, 2, 3, 4, 5, 6)

* Case 4: another case of emergency rule in certain  due to Boko Haram

replace ded_alloc_yo = 1 if inlist(state, "YOBE") & year == 2013 & month >= 5
replace ded_alloc_yo = 1 if inlist(state, "YOBE") & year == 2014

********************************************************************************
* ZAMFARA

gen ded_alloc_za = .
replace ded_alloc_za = 0 if state == "ZAMFARA"
label var ded_alloc_za "Zamfara: Claims of deductions from local allocations (dummy)"

* Case 1: Accusations of wrongful deductions of allocations mean for Gummi local government by the state governments over 20 months (up to Feb 2006). Several people related to illegal deductions from the local government allocations were arrested in July 2006, on behalf of the EFCC.

replace ded_alloc_za = 1 if state == "ZAMFARA" & lgc == "GUMMI" & year == 2004 & inlist(month, 7, 8, 9, 10, 11, 12 )
replace ded_alloc_za = 1 if state == "ZAMFARA" & lgc == "GUMMI" & year == 2005
replace ded_alloc_za = 1 if state == "ZAMFARA" & lgc == "GUMMI" & year == 2006 & inlist(month, 1, 2)

* Case 2: Claim of deductions of N50 million meant for each local government to 
*			finance fuel subsidies (Nov 2011). Timing is unclear.

* no coding
 
********************************************************************************

* Create variable combining all deduction/withholding claims

gen ded_alloc_all = .
replace ded_alloc_all = 0 
label var ded_alloc_all "All states: Claims of deductions from local allocations (dummy: month-lgc)"

foreach st in ab ad ak an ba by be bo cr de eb ed ek en go im ji ka kn kt ke ko kw la na ni og on os oy pl ri so ta yo za {

replace ded_alloc_all = ded_alloc_`st' if ded_alloc_`st' != .

}



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